{ I) In order to exercise a proper control over the Panchayat Samitis and the Zil~ Parishads in financial matters, the Controller Panchayati Raj Finance shall conduct internal checks of the accounts of the Panchayat Samitis and the Zila Parishads every year by deputing all the Superintendents and Senior Assistants (Accountants) of the Panchayat Samitis and the Zita Parishads, Section Officers or Auditors of Government. Each internal check and inspection team shall consist two members. Controller Panchayati Raj Finance shall constitute the teams. The Divisional Deputy Directors shall frame annual calendar for Internal Check of all the Panchayat Samitis and the Zila Parishads and supervise the teams withi11 their respective area. The teams shall submit the reports to the Divisional Inspection Committee for examination and recoinrnendation to the Director.
Provided that team members shall not be deputed for ln~ernal checks of the institutions where they are posted.
(2) · [ntemal check of the accounts are meant for ensuring lhat the Panchayat Samitis and the Zita Parishads are properly functioning as Agents of the Government for the execution of Government schemes and the accounts of the Funds allotted to them are properly maiQtained.
(3) The Government may order a special audit or inspection or inquiry in case an embezzlement or serious omission or commission is apprehended.
123. The scope of internal cbec~-lt.shall be the primary responsibility of the Internal Check Team to carry out the internal check to give guidance to the persons concerned in the propt'r maintenance of accounts a~ also to help them in the clearance .of audit objections raised by the Audit Authority in the Inspection Reports. The team in the course of internal check of accounts shall be entitled to make such queries.and observations a!111 to call thereto, as may PUNJABGOVT.GAZ.(EXTRA),JANUARY9,2014 109 (PAUSA 19, 1935 SAKA) be necessary, and the Panchayat Sami1i or the Zila Parishad, as the case may •be, shall makll arrangements for the supply there of. The scope of internal check of the accounts shall inter alia extend to see that-
(i) all the registers prescribed for various purposes particularly for grant - in-aid and loan, if any, received from the Government and their further utilisation have duly been opened and maintained in accordance with the rules;
(ii) all items of r~v~nues and other dues which have to be brought to account are correctly and promptly assessed •. reatised and credited to the accounts of the Panchayat Samiti or the Zila Parishad concerned;
(iii) .the initial accounts of demand have been properly prepared and all items of demand have been entered in tile accounts and that the demand arrived at in the case of taxes and fees is generally correct and that adequate steps have been taken to enfor~ recovery ;
(iv) demand, collec1ion and balance statements are regularly prepared and agreed with the subsidiary registers of demand and collections;
(v) no amount due to the Panchayat Samiti or the Zila Parishad is left outstanding in its books without sufficient reasons;
(vi) a proper watch is kep~ over the growth of revenue by obtaining supplementary lists of persons or property liable to the taxes;
(vii) · the write off is supported by competent sanction and there is a record to show that the items are really irrecoverable; .
(viii) the arrears have been trans(erred at the end of the year to an arrear demand register;
(ix) the bills issued for collection are in prescribed fonn, serial numbered and the stock account of bill books, receipt books, etc ., are properly maintained;
(x) all properties usually leased or liable for lease, have been leased out;
(X1) an agreement or contract, wherever it is necessary, has been entered into setting forth the conditions of agreement or contracts;
(xii) security has been taken for the due fulfillment of the temis of.the leas6, agreement or contract;
(xili) the funds have been utilised only on the purpose authorised by the Act or the Rules;
(xiv) the money made available for the expenditure have been provided for in the manner specified in the Act or the Rules made theteunder;
Sections 143 and 193 Sections 143 and 193 110 PUNJAB GOVT. GAZ. (EXTRA), JANUARY 9, 2014 (PAUSA 19, 1935SAKA)
(xv) due regard to the Govemment share and public contribution has been kept in fonnulating and executing the schemes under sections 119.120 ,180and 182;
(xvi) the sanction (technical, administrative or financial) either special or general of the authority competent to sanction expenditure has been obtained;
(xvii) the character and pattern of schemes required to be formulated by the Panchayat Sarniti or the Zila Parishad, as the case may be, under section 119, 120, 180 and 182 has not been changed, without estiri1ate;
(xviii) the works or schemes have been executed within the prescribed period· and in accordance with the original plan, design and sanctioned estimate;
(xix) all claims are in accordance with rules and in prescribed form;
(xx) all prescribed preliminaries to expenditure and rules relating to the method of payments have been du.ly observed;
(xxi) the revenue and expenditure is correctly classified; and
(xxii)the departmental.official carrying.out the internal check aitd inspection shall also be competent to physically verify
(a) the cash;
(b) the store and stock; and ( c) the work in progress .or completed.